“VULNERABILITY” AND ARGENTINA’S SUPREME COURT. A NEW INSTRUMENT TO EXPAND JUDICIAL REVIEW

In 2019, Argentina’s Supreme Court found an income tax provision to be unconstitutional, since it did not account for the plaintiff’s “vulnerability”. The Court ordered Congress to reform applicable tax law; in the meantime, the plaintiff –a 79-year-old retired woman– could not be required to pay in...

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Autor principal: ETCHICHURY, HORACIO JAVIER
Formato: Artículo revista
Lenguaje:Español
Publicado: Centro de Investigaciones Jurídicas y Sociales - FD - UNC - CONICET 2023
Materias:
Acceso en línea:https://revistas.unc.edu.ar/index.php/anuariocijs/article/view/40622
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id I10-R282-article-40622
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spelling I10-R282-article-406222023-07-04T18:22:28Z “VULNERABILITY” AND ARGENTINA’S SUPREME COURT. A NEW INSTRUMENT TO EXPAND JUDICIAL REVIEW LA “VULNERABILIDAD” Y LA CORTE SUPREMA ARGENTINA. UN NUEVO INSTRUMENTO PARA AMPLIAR EL CONTROL JUDICIAL ETCHICHURY, HORACIO JAVIER vulnerabilidad control de constitucionalidad Corte Suprema vulnerability judicial review Supreme Court In 2019, Argentina’s Supreme Court found an income tax provision to be unconstitutional, since it did not account for the plaintiff’s “vulnerability”. The Court ordered Congress to reform applicable tax law; in the meantime, the plaintiff –a 79-year-old retired woman– could not be required to pay income tax. This open-ended notion of “vulnerability” –absent in Argentina’s Constitution and not defined by the Court’s decision–  expands the judiciary’s constitutional review powers, while fostering a more detailed and more focalized legislative language. En 2019, la Corte Suprema argentina declaró inconstitucional una cláusula de la ley de impuesto a las ganancias, dado que no preveía la situación de vulnerabilidad de la accionante. La Corte ordenó al Congreso que reformara la ley aplicable; mientras tanto, quien había formulado el planteo –una mujer jubilada de 79 años– no podría ser obligada a abonar el impuesto. Esta noción abierta de “vulnerabilidad” –ausente en la Constitución Nacional y no definida en la decisión de la Corte– expande las facultades de control judicial de constitucionalidad, mientras que favorece la adopción de un lenguaje legislativo más detallado y focalizado. Centro de Investigaciones Jurídicas y Sociales - FD - UNC - CONICET 2023-05-12 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://revistas.unc.edu.ar/index.php/anuariocijs/article/view/40622 Anuario del Centro de Investigaciones Jurídicas y Sociales; Núm. XXI (2023): ANUARIO XXI; 91-103 1667-6122 spa https://revistas.unc.edu.ar/index.php/anuariocijs/article/view/40622/40767 https://creativecommons.org/licenses/by-nc-sa/4.0
institution Universidad Nacional de Córdoba
institution_str I-10
repository_str R-282
container_title_str Anuario del Centro de Investigaciones Jurídicas y Sociales
language Español
format Artículo revista
topic vulnerabilidad
control de constitucionalidad
Corte Suprema
vulnerability
judicial review
Supreme Court
spellingShingle vulnerabilidad
control de constitucionalidad
Corte Suprema
vulnerability
judicial review
Supreme Court
ETCHICHURY, HORACIO JAVIER
“VULNERABILITY” AND ARGENTINA’S SUPREME COURT. A NEW INSTRUMENT TO EXPAND JUDICIAL REVIEW
topic_facet vulnerabilidad
control de constitucionalidad
Corte Suprema
vulnerability
judicial review
Supreme Court
author ETCHICHURY, HORACIO JAVIER
author_facet ETCHICHURY, HORACIO JAVIER
author_sort ETCHICHURY, HORACIO JAVIER
title “VULNERABILITY” AND ARGENTINA’S SUPREME COURT. A NEW INSTRUMENT TO EXPAND JUDICIAL REVIEW
title_short “VULNERABILITY” AND ARGENTINA’S SUPREME COURT. A NEW INSTRUMENT TO EXPAND JUDICIAL REVIEW
title_full “VULNERABILITY” AND ARGENTINA’S SUPREME COURT. A NEW INSTRUMENT TO EXPAND JUDICIAL REVIEW
title_fullStr “VULNERABILITY” AND ARGENTINA’S SUPREME COURT. A NEW INSTRUMENT TO EXPAND JUDICIAL REVIEW
title_full_unstemmed “VULNERABILITY” AND ARGENTINA’S SUPREME COURT. A NEW INSTRUMENT TO EXPAND JUDICIAL REVIEW
title_sort “vulnerability” and argentina’s supreme court. a new instrument to expand judicial review
description In 2019, Argentina’s Supreme Court found an income tax provision to be unconstitutional, since it did not account for the plaintiff’s “vulnerability”. The Court ordered Congress to reform applicable tax law; in the meantime, the plaintiff –a 79-year-old retired woman– could not be required to pay income tax. This open-ended notion of “vulnerability” –absent in Argentina’s Constitution and not defined by the Court’s decision–  expands the judiciary’s constitutional review powers, while fostering a more detailed and more focalized legislative language.
publisher Centro de Investigaciones Jurídicas y Sociales - FD - UNC - CONICET
publishDate 2023
url https://revistas.unc.edu.ar/index.php/anuariocijs/article/view/40622
work_keys_str_mv AT etchichuryhoraciojavier vulnerabilityandargentinassupremecourtanewinstrumenttoexpandjudicialreview
AT etchichuryhoraciojavier lavulnerabilidadylacortesupremaargentinaunnuevoinstrumentoparaampliarelcontroljudicial
first_indexed 2024-09-03T22:38:46Z
last_indexed 2024-09-03T22:38:46Z
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